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An analyst gathers the following information (in € millions) about a company's land that is valued under the revaluation model:
| Item | Value (€ millions) |
|---|---|
| Purchase cost | 20 |
| Carrying amount after first revaluation at 31 December Year 1 | 18 |
| Carrying amount after second revaluation at 31 December Year 2 | 23 |
As a result of the second revaluation, the revaluation surplus increases (in € millions) by: